Compliance calendar for the month April 2023
| Time to file | Period | Compliance |
| 01.04.2023 | Onwards every company to fulfil the requirement of an audit trail in their Accounting Software. | |
| 07.04.2023 | March 2023 | Due Date for Deposit of TDS by Government office. (With Challan) |
| 10.04.2023 | March 2023
|
Monthly filing of GSTR-7 – By Tax Diductors.
Monthly filing of GSTR-8 – By E-Commerce Operator.
|
| 11.04.2023 | March 2023 | Monthly filing of GSTR-1 – (T.O > Rs. 5Cr or opted to file monthly Return)
|
| 13.04.2023 | Jan-Mar’ 23 | Quarterly filing of GSTR 1 – (Taxpayer Opted QRMP Scheme) – Quarterly
|
| 13.04.2023
|
March 2023 | Monthly filing of GSTR-5 – By Non-Resident Taxable Persons.
Monthly filing of GSTR-6 – By Input Service Distributor
|
| 14.04.2023 | February 2023 | Issue of TDS Certificate U/s 194-IA, 194-IB, 194M and 194S. (Form 16B, 16C, 16D and 16A respectively). |
| 15.04.2023
|
March 2023 | 1. Furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the month.
2. Quarterly statement in respect of foreign remittance (to be furnished by authorized dealers) in Form no. 15CC for quarter ending March 2023.
|
| 15.04.2023
|
March 2023 | 1. Monthly payment of ESIC Contribution to Govt.
2. Monthly payment PF Contribution to Government with ECR. 18.04.2023 Jan-Mar’ 23 CMP-08 is for payment of self-assessed tax liability to be filed quarterly by composition taxable person.
|
| 20.04.2023
|
March 2023 | 1. Monthly Filing of GSTR-3B (T.O > Rs. 5Cr or opted to file monthly Return).
2. Monthly filing of GSTR-5A – By OIDAR Service Providers.
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| 22.04.2023 | January-March 2023 | Quarterly Filing of GSTR-3B (Taxpayer Opted QRMP Scheme) – Check respective State
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| 24.04.2023 | January-March 2023 | Quarterly Filing of GSTR-3B (Taxpayer Opted QRMP Scheme) – Check respective State
|
| 30.04.2023 | 2nd Half of 2023 | E-Filing of a declaration in Form no. 61 containing particulars of Form no. 60 received during the period Oct 1, 2022 to Mar 31, 2023.
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| 30.04.2023 | 2022-2023 | Uploading of Form 15G/15H received during the quarter ending March, 2023.
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| 30.04.2023 | January-March 2023 | Quarterly deposit of TDS for Q4 when AO has permitted quarterly deposit of TDS U/s 192, 194A, 194D or 194H.
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| 30.04.2023 | March 2023 | Monthly Deposit of TDS (Challan No. ITNS-281) by assessee other than Government office.
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| 30.04.2023 | March 2023 | Furnishing Form 24G by Government Office where TDS/TCS for the month of March 2023 has been paid without the production of a challan.
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| 30.04.2023 | March 2023 | Furnishing of challan cum statement in respect of tax deducted U/s 194-IA, 194-IB, 194M and 194S.
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| 30.04.2023 | October-March 2023 | A half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.
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